SPE04060 - Applying for an authorisation for a Special Procedure: pre-authorisation and approval checklists for the generic authorisation criteria and conditions

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

The checks below should be undertaken by the authorising office for all applications for a special procedure.

The Customs (Import Duty) (EU Exit) Regulations 2018, Part 9

The Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018, Part 2, Chapter 9

The checklists in sections:

Departmental database checks and results/CAA09130

Mandatory economic checks/CAA09140 and

Generic criteria and conditions checks and results/CAA09150

are based upon the compliance checks and conditions articulated in the UK domestic legislation. The standards expected for Economic Operators for the authorisations covered by this guidance under the legislation are based upon the AEO criteria

• the specific type of application submitted and the criteria and conditions required to be fulfilled (please see the matrices in chapter CAA07000 for details)
• any other authorisations and approvals held by the economic operator.

Pre-authorisation checklists for special procedures - contents/CAA09000

Standard checklist for customs applications/CAA09020

Generic validation tests for applications - overview/CAA09050

Generic validation tests for applications/CAA09040

Mandatory acceptance conditions/CAA09060

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.